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    <description>Compensation cess rulemaking establishes the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 under delegated powers conferred by sub section (2) of section 12 read with section 8 of the Compensation to States Act, acting on Council recommendations; the notification sets the short title and specifies commencement to give the cess levy and collection rules operative.</description>
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